Learn Operating Agreement Tax Basics in 5 Days

A free email course that breaks down the core tax sections of operating agreements in plain English. No jargon overload. No fluff.

5 emails over 5 days, then occasional updates. Unsubscribe anytime. No spam.

What You'll Learn

Day 1

The Basics

What an operating agreement is, why it matters for taxes, who drafts it, worst-case scenarios, and why your CPA needs a copy.

Day 2

Income and Loss Allocation Language

The three allocation methods (Safe Harbor, Target Capital, Partner's Interest). When to use each and what language to look for.

Day 3

Liability Allocations

How recourse vs. nonrecourse debt drives loss allocations. Why the operating agreement needs to specify nonrecourse deduction allocation.

Day 4

Minimum Gain

The holy grail of real estate tax. How minimum gain works, chargeback language, and how it connects to everything else.

Day 5

Tips and Tricks

Acquisition fee waivers, 754 elections, step-ups, and other practical strategies you can implement now.

Who This Is For

Real estate sponsors and GPs
LP investors reviewing operating agreements
CPAs who prepare partnership returns
Business owners with multi-member LLCs

Ready to Learn?

All content is for informational and educational purposes only and does not constitute legal or tax advice.